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2 <br /> NORTH CAROLINA RES -202M B <br /> ORANGE COUNTY <br /> ORANGE COUNTY BOARD OF COMMISSIONERS RESOLUTION <br /> AUTHORIZING ORANGE COUNTY TAX COLLECTOR TO TREAT SMALL UNDER AND <br /> OVERPAYMENTS AS PAID IN FULL PURSUANT TO NORTH CAROLINA GENERAL STATUTE <br /> SECTION 105 -357 (c) <br /> Whereas , North Carolina General Statutes 105 -357 (c) of the Machinery Act permits , by resolution <br /> approved by the Board of County Commissioners , the Tax Collector to treat small underpayments (one <br /> dollar or less ) as fully paid and to not refund small overpayments (one dollar or less ) of taxes unless the <br /> taxpayer requests a refund before the end of the fiscal year in which the small overpayment is made subject <br /> to the limitations and requirements set forth in such statute ; and <br /> Whereas , the Orange County Board of County Commissioners by this resolution authorized the Tax <br /> Collector to adjust small underpayments and overpayments as set out in North Carolina General Statue 105 - <br /> 357 ( c) for all taxes levied for 2019 -2020 fiscal year, and for all previous fiscal years , and shall continue in <br /> effect until repealed or amended by resolution of the Orange County Board of County Commissioners , <br /> NOW, THEREFORE , IT IS RESOLVED BY THE BOARD OF COUNTY <br /> COMMISSIONERS OF ORANGE COUNTY THAT the recommended treatment of small under and <br /> overpayment( s) is approved . <br /> Upon motion duly made and seconded, the foregoing resolution was passed by the following votes : <br /> Ayes : Commissioner C, j <br /> Noes : <br /> I, Donna Baker, Clerk to the Board of Commissioners for the County of Orange , North Carolina, <br /> DO HEREBY CERTIFY that the foregoing has been carefully copied from the recorded minutes of the <br /> joard of Commissioners for said County at a business meeting of said Board held on <br /> said record having been made in the Minute Book of the minutes of said Board, <br /> and is a true copy of so much of s s of said Board as relates in any way to the passage of the <br /> resolution described in said oc s . ' <br /> WITNESS my h d d � P se o aid Coun 1S ► da f <br /> 2020 ' <br /> Av <br /> YAM <br /> ` dd4 Cler to the Boar o Commissioners <br />